If you receive a 1099-NEC that you believe is incorrect and the issuing company refuses to correct it (or you are tired of waiting on them), here are the steps you can take:
1. Contact the Issuer in Writing:
- You’ve likely already reached out, but it’s important to document your communication. Send a formal letter or email to the issuer explaining the error and why you believe the 1099-NEC is incorrect. This documentation can be useful if the IRS audits you.
2. Report the Incorrect 1099-NEC on Your Tax Return:
- Do not ignore the incorrect 1099-NEC, even if it’s wrong, because the IRS will receive a copy and will expect it to match your tax return.
- Include the incorrect income on your tax return, but make an adjustment. Here’s how:
- Report the incorrect 1099-NEC income on Schedule C or the relevant form.
- Use the “Other Income” section on Schedule C to back out the incorrect amount with a negative adjustment. Provide an explanation, such as “Correction for incorrect 1099-NEC issued by [Company Name]”.
3. File Form 8275 (Disclosure Statement):
- If the discrepancy is substantial and you want to be transparent with the IRS, you can file Form 8275. This form allows you to explain why you disagree with the reported income and provide additional details to support your case.
4. Keep Detailed Documentation:
- Keep all records, including any correspondence with the issuer, a copy of the incorrect 1099-NEC, and any notes regarding the discrepancy. This will help if the IRS questions your tax return.
5. Contact the IRS if Necessary:
- If you cannot resolve the issue with the issuer, you can contact the IRS for assistance at 1-800-829-1040. The IRS may send a letter to the issuer requesting a correction if they believe it’s warranted, though they generally encourage you to settle it with the issuer directly.
6. Consider Professional Help:
- If the discrepancy is complicated or you’re concerned about an audit, consult with a tax professional to help you navigate the situation and ensure proper reporting.
By addressing the incorrect 1099-NEC on your tax return and documenting everything, you can minimize the potential for IRS scrutiny while ensuring your tax records are accurate.
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